Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what estimate he has made of the number of families in Scotland eligible for Tax-Free Childcare and not receiving it.

The eligible population for Tax-free Childcare (TFC) is estimated at the UK level and no estimate has been made by UK nation.

The numbers of families in receipt of TFC in Scotland on a monthly and annual basis are available in the publication linked below (Tables 6 and 8).

https://www.gov.uk/government/collections/tax-free-childcare-quarterly-statistics